Corporate Social Responsibility Disclosure and Predictability of Future Earnings: Evidence From Indonesia Stock Exchange

Istianingsih,; Zulni, Rhodiah

doi:10.1037/e585472013-008

PsycEXTRA Dataset 2013

DOI: 10.1037/e585472013-008

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Corporate Social Responsibility Disclosure and Predictability of Future Earnings: Evidence From Indonesia Stock Exchange

Istianingsih Istianingsih¹,

Rhodiah Zulni²

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2016

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“…( (Aras et al, 2015;Istianingsih & Zulni, 2013;Chetty et al, 2015) ‫ل‬ ‫تفل‬ ‫ت‬ ‫تلب‬ ‫تلث‬ ‫ت‬ ‫تتلس‬ ‫ت‬ ‫تلعسق‬ ‫ت‬ ‫ت‬ ‫تلتلح‬ ‫ت‬ ‫ص‬ ‫ت‬ ‫ل‬ ‫ن‬ ‫ايتاأللا‬ ‫نولو‬ ‫تلحلةمل‬ ‫نع‬ ‫د‬ ‫تلا‬ ‫ح‬ ‫ا‬ (Istianingsih & Zuini, 2013) ‫تتل‬ ‫تلعسق‬ ‫ت‬ ‫ملو‬ ‫ت‬ ‫لاولع‬ ‫تنل‬ ‫نف‬ ‫ب‬ (Aras et al, 2010;Chetty et al, 2015 (1) R it = α 0 + α 1 CSRD it + Ɛ1…”

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confidence: 99%

العلاقة بین مستوى الإفصاح عن المسئولیة الإجتماعیة للشرکات و أدائها المالی - دراسة تطبیقیة على الشرکات المدرجة فی المؤشر المصری لمسئولیة الشرکات

يوسف¹

2016

الفکر المحاسبى

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The relationship between the level of disclosure on corporate social responsibility and corporate financial performance: an empirical study on the listed companies in the Egyptian corporate responsibility index Abstract This study aimed to investigate whether the corporate social responsibility performance and assigning part of investment to social investment can affect the company's shareholders in the Egyptian business environment, to achieve this objective, the researcher made an empirical study to examine the relation between the level of disclosure on corporate social responsibility and its financial performance measured by two alternative measures; which are the rate on assets and the rate of the change in the stock market price, and using a sample of 17 company/year (51 observations) of the listed companies in the Egyptian corporate responsibility index from 2008 to 2010. The statistical results showed a significant positive effect of the level of disclosure on corporate social responsibility on the rate on assets. The results also showed no significant effect of the level of disclosure on the rate of the change in the stock market price. Although the positive effect of the level of disclosure on corporate social responsibility and corporate financial performance according to accounting data, the market participants did not give a premium to the companies' social responsibility activities and its disclosure. The results also indicated a significant positive relation from the rate of growth and significant negative relation from the debts rate on financial performance. The researcher recommended the importance of social awareness through various media means of the role of the corporate social responsibility and its positive effects on the society, the importance of teaching accounting principles of the social responsibility in the faculties of commerce in Egyptian , and an advanced course on the accounting for social responsibility in the post graduate studies. The researcher recommended an accounting standard for the measurement and disclosure on the social responsibility activities which reduce the inconsistency of the accounting of the social responsibility activities.

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confidence: 99%

العلاقة بین مستوى الإفصاح عن المسئولیة الإجتماعیة للشرکات و أدائها المالی - دراسة تطبیقیة على الشرکات المدرجة فی المؤشر المصری لمسئولیة الشرکات

يوسف¹

2016

الفکر المحاسبى

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Corporate Social Responsibility Disclosure and Predictability of Future Earnings: Evidence From Indonesia Stock Exchange

Cited by 1 publication

References 0 publications

العلاقة بین مستوى الإفصاح عن المسئولیة الإجتماعیة للشرکات و أدائها المالی - دراسة تطبیقیة على الشرکات المدرجة فی المؤشر المصری لمسئولیة الشرکات

العلاقة بین مستوى الإفصاح عن المسئولیة الإجتماعیة للشرکات و أدائها المالی - دراسة تطبیقیة على الشرکات المدرجة فی المؤشر المصری لمسئولیة الشرکات

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